EIN: 416004990
UEI: TX4YD2YYVNW9
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 17, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 17, 2026 (119 days from today).
What is a management decision? →2025-001: Internal Controls over Compliance for Allowable Costs/Cost Principals, Eligibility, and Special Tests & Provisions (Housing Assistance Payments) U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Section 8 Housing Choice Vouchers – ALN 14.871 Criteria: Adequate internal controls should exist to ensure an entity complies with program eligibility requirements and that benefits paid to or on behalf of individuals are calculated correctly. The HRA’s internal controls over eligibility and Housing Assistance Payment (HAP) calculations include staff completion of tenant eligibility and HAP calculation checklists, with a separate program specialist responsible for reviewing and approving the checklists. Condition: The HRA did not complete or maintain tenant file checklists as required by its established internal controls when performing tenant eligibility determinations and annual recertifications for certain individuals receiving HAPs during 2025. As a result, three instances were identified where the lack of documentation of control procedures led to errors in individual HAP calculations. Cause: Turnover within the HRA during 2024 contributed to this condition. While procedures were in place to ensure program compliance, they were not consistently followed. Corrective actions began in 2025; however, these actions were not fully implemented during the year and remain in process. Effect: As a result of not consistently following established procedures, errors in tenant eligibility determinations and HAP calculations occurred, and there is an increased risk that additional errors may exist. Known Questioned Costs: $4,184 Context: Our sample of tenant files supporting 25 Housing Choice Vouchers selected from a population of approximately 11,100 vouchers showed that only 12 of the 25 files had supporting tenant file checklists. Additionally, three of the sampled vouchers lacking tenant file checklists had incorrect HAP calculations, resulting in the questioned costs noted above. Two of these three vouchers related to the same individual, who should not have received HAPs due to an increase in income identified at the time of annual recertification. Based on the results of our testing, projected questioned costs exceeded $25,000. These projected amounts were considered in evaluating the significance of the finding and were not considered material to the major federal program. Identification of Repeat Finding: This is a continuation of prior-year finding 2024-004. Recommendation: We recommend the HRA implement and monitor controls to ensure policies and procedures related to tenant eligibility determinations and recertifications are consistently followed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and is in the process of strengthening internal controls to ensure timely and appropriate actions addressing the deficiency. Additional details are included in the City of Bloomington’s Corrective Action Plan.
Corrective Action Plan Actions Planned – The HRA will implement and monitor controls to ensure policies and procedures related to tenant eligibility determinations and recertifications are consistently followed. Official Responsible – Sarah Abe, HRA Administrator Planned Completion Date – December 31, 2026 Disagreement With or Explanation of Finding – The HRA agrees with this finding. Plan to Monitor – Sarah Abe, HRA Administrator, will oversee the process to ensure tenant checklists for eligibility are completed and a separate program specialist is assigned to review and sign off on the checklists.
2024-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 20, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 20, 2025, which was (243 days ago).
What is a management decision? →2024-001: Internal Controls over Compliance for Procurement Suspension & Debarment U.S. DEPARTMENT OF TREASURY COVID-19 Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Criteria: Per 2 CFR sections 200.318 through 200.327, [entities] must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Further, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The City did not follow its Grant Standard Operating procedures for validating that a contractor was not suspended or debarred or otherwise excluded from participating in the transaction. Cause: The contract agreement was finalized without validation that all proper procurement procedures had been followed. Effect: By not following the City’s procedures in place, it puts the City at risk of doing business with companies who are suspended, debarred or otherwise excluded from doing business with the federal government. Questioned Costs: $0 Context: The auditor tested one procurement transaction entered into during 2024 using COVID- 19 Coronavirus State and Local Fiscal Recovery Funds. The City’s Grant Standard Operating procedures over suspension and debarment were not followed for this one procurement. Identification of Repeat Finding: Not a repeat finding. Recommendation: We recommend the City perform a separate individual check of contract files to ensure the City’s Grant Standard Operating procedures are followed and documented prior to entering into a contract agreement with covered contractors. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and is in the process of developing internal controls to ensure timely and appropriate actions are taken on the deficiency noted. Additional details can be found in the City of Bloomington’s Corrective Action Plan.
Corrective Action Plan Actions Planned – The City will hold pre-meetings with grant administrators to ensure all federal compliance requirements are met including verifying suspension and debarment. Official Responsible – Amy Sevig, Deputy Finance Manager Planned Completion Date – December 31, 2025 Disagreement With or Explanation of Finding – The City agrees with this finding. Plan to Monitor – Janet Burns, Grant Coordinator Accountant, will oversee the process to ensure pre-meetings are set up with grant administrators and the City is in compliance with all federal grant requirements.
2024-002: Internal Controls over Compliance for Reporting U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Community Development Block Grants (CDBG)/Entitlement Grants – ALN 14.218 Criteria: Reports submitted within the Integrated Disbursement and Information System (IDIS), including the PR26 CDBG Financial Summary Report and the PR29 CDBG Cash on Hand Quarterly Report, should be accurate, be supported by adequate documentation, and be submitted timely. Condition: Adequate internal controls to ensure the accuracy of reporting were not in place over the PR26 CDBG Financial Summary Report and the PR29 CDBG Cash on Hand Quarterly Report. Errors were noted in the PR29 CDBG Cash on Hand Quarterly Report for the last two quarters of 2024 due to recording program income activity within the grant funds. Cause: Turnover within the HRA during 2024 attributed to this condition. Effect: There is a risk that data submitted is inaccurate. For the HRA's PR29 CDBG Cash on Hand Quarterly Report, program income received and disbursed during 2024 was understated and grant funds activity was overstated by the same amount. Questioned Costs: $0 Context: These IDIS system-generated reports are based on the HRA’s data inputs into the IDIS system throughout the year. There are currently no additional procedures in place to validate the accuracy of this data within these reports and to make corrections if errors are noted. Additionally, we noted there are system limitations in IDIS, causing certain system-generated errors which the HRA cannot fix. Identification of Repeat Finding: Not a repeat finding. Recommendation: We recommend the HRA have a separate individual with appropriate knowledge and experience review and approve the IDIS reports, including a review of reconciliations from these reports to supporting financial data. Additionally, we recommend HRA staff work with the Department of Housing and Urban Development to resolve the systemgenerated errors in these reports. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and is in the process of developing internal controls to ensure timely and appropriate actions are taken on the deficiency noted. Additional details can be found in the City of Bloomington’s Corrective Action Plan.
Corrective Action Plan Actions Planned – The HRA will have a separate individual with appropriate knowledge and experience review and approve the IDIS reports, including a review of reconciliations from these reports to support financial data. Additionally, the HRA staff will work with the Department of Housing and Urban Development to resolve the system-generated errors in these reports. Official Responsible – Sarah Abe, HRA Administrator Planned Completion Date – December 31, 2025 Disagreement With or Explanation of Finding – The HRA agrees with this finding. Plan to Monitor – Sarah Abe, HRA Administrator, will oversee the process to ensure an individual is assigned to review the reports and that the Department of Housing and Urban Development is contacted to resolve errors in reports.
2024-003: Internal Controls over Compliance for Special Tests and Provisions (Environmental Reviews) U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Community Development Block Grants (CDBG)/Entitlement Grants – ALN 14.218 Criteria: Environmental reviews should be performed on CDBG projects as required by 24 CFR section 58. Condition: Environmental reviews were incomplete or missing from a sample of projects tested for compliance. Cause: Turnover within the HRA during 2024 attributed to this condition. Existing procedures in place to help ensure program compliance were not consistently followed by staff. Effect: Without proper environmental reviews, there is a risk of potential negative environmental impacts resulting from a project funded by CDBG funds or noncompliance with the National Environmental Policy Act or other applicable federal, state, and local laws and regulations. Questioned Costs: $0 Context: A sample of four out of 40 projects with activity during 2024 found two of the four projects tested lacked supporting documentation to prove that environmental reviews were completed. Identification of Repeat Finding: Not a repeat finding. Recommendation: We recommend the HRA continue to strengthen its controls over compliance within the CDBG program, including having the HRA Administrator or HRA Assistant Administrator verify program checklists are completed with proper supporting documentation for all programs. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and is in the process of developing internal controls to ensure timely and appropriate actions are taken on the deficiency noted. Additional details can be found in the City of Bloomington’s Corrective Action Plan.
Corrective Action Plan Actions Planned – The HRA will continue to strengthen its controls over compliance within the CDBG program, including having the HRA Administrator or HRA Assistant Administrator verify program checklists are completed with proper supporting documentation. Official Responsible – Sarah Abe, HRA Administrator Planned Completion Date – December 31, 2025 Disagreement With or Explanation of Finding – The HRA agrees with this finding. Plan to Monitor – Sarah Abe, HRA Administrator, will oversee the process to ensure environmental reviews are completed with proper supporting documentation.
2024-004: Internal Controls over Compliance for Eligibility U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Section 8 Housing Choice Vouchers – ALN 14.871 Criteria: Adequate internal controls should exist to ensure an entity meets program compliance requirements over program eligibility. The HRA’s internal controls over eligibility include staff completing tenant checklists for eligibility determinations with a separate program specialist responsible for reviewing and signing off on the checklists. Condition: The HRA did not complete or maintain tenant file checklists as required by its internal controls when performing tenant eligibility procedures during 2024. Cause: Turnover within the HRA during 2024 attributed to this condition. Existing procedures in place to help ensure program compliance were not consistently followed by staff. Effect: There is a risk that errors in tenant eligibility could have occurred during 2024 due to not following the existing procedures in place. Questioned Costs: $0 Context: Our sample of tenant files supporting 25 housing choice vouchers issued from a population of approximately 9,800 individual housing choice vouchers noted that no tenant file checklists were maintained in the files for activity occurring during 2024. However, no instances of noncompliance with eligibility were noted. Identification of Repeat Finding: Not a repeat finding. Recommendation: We recommend the HRA create monitoring controls to ensure its policies relating to tenant eligibility are being followed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and is in the process of developing internal controls to ensure timely and appropriate actions are taken on the deficiency noted. Additional details can be found in the City of Bloomington’s Corrective Action Plan.
Corrective Action Plan Actions Planned – The HRA will create monitoring controls to ensure its policies relating to tenant eligibility are being followed. Official Responsible – Sarah Abe, HRA Administrator Planned Completion Date – December 31, 2025 Disagreement With or Explanation of Finding – The HRA agrees with this finding. Plan to Monitor – Sarah Abe, HRA Administrator, will oversee the process to ensure a tenant checklists for eligibility are completed and a separate program specialist is assigned to review and sign off on the checklists.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 28, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 28, 2024, which was (600 days ago).
What is a management decision? →Finding 2023-001: Internal Controls over Compliance and Other Matters Identification of Federal Funds for Purposes of Assembling the Schedule of Expenditures of Federal Awards – Other U.S. DEPARTMENT OF TRANSPORTATION Highway Planning and Construction (Federal-Aid Highway Program) – ALN 20.205 U.S. DEPARTMENT OF TREASURY COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Criteria: Per 2 CFR 200.510(b) Schedule of expenditures of Federal awards, “the auditee must prepare a schedule of expenditures of federal awards for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR 200.502, Basis for determining Federal awards expended. Condition: Prior to correction, certain federal expenditures were not properly identified on the schedule of expenditures of federal awards (SEFA). During our audit, it was determined total federal expenditures for the Highway Planning and Construction program were overstated by approximately $481,000 and federal expenditures for the Coronavirus State and Local Fiscal Recovery Funds program were understated by approximately $340,000 on the SEFA. Cause: Internal controls were not in place to ensure program related revenues (which are used to prepare the federal expenditures for the SEFA) were properly recorded for the Highway Planning and Construction program and that calculations for the Coronavirus State and Local Fiscal Recovery Funds program were reviewed for accuracy. Effect: By not having proper controls over SEFA preparation, there is a risk that the SEFA will not accurately reflect the total amount of federal dollars expended during a particular year. Context: The SEFA was originally overstated by $481,000 for the Highway Planning and Construction program due to reporting $377,000 of expenditures as federal instead of local, reporting $120,000 of remaining encumbrances as 2023 expenditures, and excluding $16,000 of expenditures incurred as a result of recording retainage on a project. The Coronavirus State and Local Fiscal Recovery Funds program expenditures were originally understated on the SEFA by $340,000 due to a formula error relating to the calculation of total federal expenditures for the program. Questioned Costs: $0 Identification of Repeat Finding: Not a repeat finding. Recommendation: We recommend staff review procedures related to revenue recognition of its highway construction programs to ensure amounts are properly reported on the SEFA, and that federal expenditure calculations are reviewed for accuracy. Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding and is in the process of developing internal controls to ensure timely and appropriate actions are made on the deficiency noted. Additional details can be found in the City of Bloomington’s Corrective Action Plan.
Actions Planned – The City will continue efforts to appropriately identify whether funding is federal, state or locally sourced and properly account for the funds. Official Responsible – Amy Sevig, Deputy Finance Manager Planned Completion Date – December 31, 2024 Disagreement With or Explanation of Finding – The City agrees with this finding. Plan to Monitor – Amy Sevig, Deputy Finance Officer, will oversee the process to ensure the City is in compliance with reporting requirements.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 31, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by January 31, 2023, which was (1297 days ago).
What is a management decision? →MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE ? U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT, COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS CLUSTER ? ALN 14.218 2021-001 Internal Control Over Compliance and Material Noncompliance With Reporting Requirements Criteria ? 2 CFR Part 170 requires the City of Bloomington, Minnesota (the City) to report first-tier subawards of $30,000 or more into the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition ? During our audit, we noted that the City did not have sufficient controls to ensure proper reporting of subawards of $30,000 or more as a direct recipient of federal programs and compliance with the U.S. Office of Management and Budget?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) reporting standards, which resulted in noncompliance. Questioned Costs ? Not applicable. Context ? The City, as a direct recipient, did not properly report first-tier subawards of $30,000 or more to the FSRS, which is required to be completed in a timely manner. The City had two unreported subawards, totaling $425,562, in the current year. Transactions Tested - 2 Subaward Not Reported - 2 Report Not Timely - Dollar Amount of Tested Transactions - $425,562 Subaward Not Reported - $425,562 Report Not Timely - $425,562 Repeat Finding ? This is a current year finding. Cause ? This was an oversight by city personnel. Effect ? This could be viewed as a violation of the award agreement. Recommendation ? We recommend that the City review its internal control procedures relating to reporting for its Community Development Block Grants/Entitlement Grants cluster federal program to ensure proper reporting of first-tier subawards in the future. View of Responsible Official and Planned Corrective Actions ? The City agrees with the finding. The City will review and update its policies and procedures relating to reporting for its federal programs to ensure compliance with the Uniform Guidance in the future. The City has separately issued a Corrective Action Plan related to this finding.
2021-001 INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE WITH REPORTING REQUIREMENTS Finding Summary Criteria and Condition 2 CFR Part 170 requires the City of Bloomington, Minnesota (the City) to report first-tier subawards of $30,000 or more into the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). During our audit, we noted that the City did not have sufficient controls to ensure proper reporting of subawards of $30,000 or more as a direct recipient of federal programs and compliance with the U.S. Office of Management and Budget?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) reporting standards, which resulted in noncompliance. Corrective Action Plan Actions Planned ? The City will implement procedures to ensure that the FSRS reporting requirement is met for future qualifying subawards. Official Responsible ? Julie Vogel, Finance Manager. Planned Completion Date ? December 31, 2022. Disagreement With or Explanation of Finding ? The City agrees with this finding. Plan to Monitor ? Julie Vogel, Finance Manager, will oversee the process to ensure the City is in compliance with subaward reporting requirements.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.